<!DOCTYPE memo
SYSTEM "/xml-dtds/memo.dtd"
[
<!ENTITY companyname "Willy Wonka's Chocolate Factory">
<!ENTITY healthplan SYSTEM "hp.txt">
]>
<memo>
<to>All Oompa-loompas</to>
<para>
&companyname; has a new owner and CEO, Charlie Bucket. Since
our name, &companyname;, has considerable brand recognition,
the board has decided not to change it. However, at Charlie's
request, we will be changing our healthcare provider to the
more comprehensive Ümpacare, which has better facilities
for 'Loompas (text of the plan to follow). Thank you for working
at &companyname;!
</para>
&healthplan;
</memo>